ESG Valuation Considerations – Top Down or Bottom Up?
Value Scope
JULY 21, 2020
The problem is that US GAAP only allows intangible assets to be recorded in a balance sheet if they have been acquired. But regardless if or of when this might change, the valuation techniques that are used to value intangible assets can be used to value the impact of ESG on a company’s total value. Sources: [1] [link]. [2]
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